DAC7 for Uber, Glovo, Wolt & others. Time to be afraid?

Imagine that an owner of a hair salon hires a hairdresser who has a pair of scissors.
The owner pays her 10% salary based on the work contract and the other 90% based on the rental agreement for those scissors.

Sounds ridiculous, doesn’t it?It’s exactly the same in case of rental agreements when working as driver or courier. Would you pay your employee 5000 PLN for renting a bike worth 300 PLN? Perhaps - if you’d like to evade taxes!

➡️ Appjobs Work offers market-rate rental agreements to avoid tax evasion risk for our partners.

Work apps display pre-tax revenue, not salary. As a driver or courier, you’re providing services to people who order, and as a service provider YOU are obliged to pay taxes:
- VAT (value added tax)
- ZUS (social insurance)
- PIT (personal income tax)

Not paying either of these taxes puts YOU in danger, as YOU are the service provider - your partner is just doing that in your name.

➡️ Appjobs Work properly declares all these taxes with great care, so that you don’t have to care.

While you may pay lower ZUS or PIT based on your student status or other income sources, there are no exceptions from VAT - it has to be paid in full.

However, new companies in Poland are exempt from VAT up until reaching 200 000 PLN revenue. There are partners who register a fresh company after reaching that threshold and transferring workers there to evade paying VAT. This is an obvious VAT crime, punishable up to 25 years imprisonment in Poland.

➡️ Appjobs Work does not take advantage of this loophole and never will.

In Poland, one does not need to pay taxes while earning monthly below 50% of minimum wage (less than 1745 PLN until 1.07.2023, afterwards 1800 PLN), but that is true for trade & art.

Drivers and couriers provide services, for which this is impossible and won’t be accepted by tax offices.

➡️ Appjobs Work does not allow this setup at all.

The idea is to establish a company and treat drivers and couriers as particle owners of that company instead of employees. The salary would then be paid as a dividend, which is not taxed with ZUS (social insurance).

Such setup is commonly used by large companies listed on stock exchanges, but it’s an obvious tax evasion effort that is very easy to prove by tax authorities.
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➡️ Appjobs Work does not allow such setup at all.

❗UPDATE 14.02.2023❗
According to ZUS (social insurance state agency in Poland), performing services as a shareholder cannot be ZUS exempt - instead, such shareholder must pay social insurances based on the market value of provided services. Read more HERE.

The most important part of that case is: "Shareholder's duties are tasks of a service nature. (...) Shareholder in practice provides services to the company that are characteristic for civil law obligations."

To put it simple: if your work is of service nature, it will be considered as a service and taxed as such, no matter how creative you and your partner get!

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